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IP, CO. v. EAST FELICIANA PARISH SCHOOL BD.

No. 2002 CA 0648.

850 So.2d 717 (2003)

INTERNATIONAL PAPER COMPANY v. EAST FELICIANA PARISH SCHOOL BOARD, State of Louisiana, Attorney General.

Court of Appeal of Louisiana, First Circuit.

March 28, 2003.

Attorney(s) appearing for the Case

Jesse R. Adams, III, Andre B. Burvant, New Orleans, Counsel for Appellant International Paper Co.

Robert R. Rainer, Frederick Mulhearn, Baton Rouge, Counsel for Appellee East Feliciana School Board.

Before: FOIL, McCLENDON, and KLINE, JJ.

KLINE, J.

This is an appeal taken by International Paper Company (IP) from a summary judgment rendered in favor of East Feliciana Parish School Board (School Board) allowing it to levy and collect sales tax on parts and labor used in repairing IP's equipment in East Feliciana Parish. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

Between January 1, 1994 and December 31, 1996, IP owned and operated a paper mill located in Mobile...

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